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- W4285673754 abstract "This chapter presents the International Accounting Standards (IAS) 1 which resulted from the International Accounting Standards Board's deliberations on Phase A of the Financial Statement Presentation project and brings IAS 1 largely into line with the corresponding US standard. It presents the scope of IAS 1, Presentation of Financial Statements, and definitions of terms such as General-purpose financial statements and International Financial Reporting Standards (IFRS). The chapter explains the objective and purpose of financial statements and general features of financial statements. It discusses the structure and content of financial statements, focusing on compliance with IFRS, accounting policies, and fairness exception under IAS 1. An entity might refer to IFRS in describing the basis on which its financial statements are prepared without making this explicit and unreserved statement of compliance with IFRS. Brief discussion is also provided on illustrative financial statements." @default.
- W4285673754 created "2022-07-17" @default.
- W4285673754 date "2020-05-26" @default.
- W4285673754 modified "2023-10-18" @default.
- W4285673754 title "PRESENTATION OF FINANCIAL STATEMENTS" @default.
- W4285673754 doi "https://doi.org/10.1002/9781119699415.ch3" @default.
- W4285673754 hasPublicationYear "2020" @default.
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